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Delay of 3 Days in Appeal Filing Must Be Condoned to Advance Substantial Justice: ITAT Nagpur
Case Law Details
- Case Name
- Smt. Rashidabanu Abubaker Mitha Vs ITO (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Nagpur
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Smt. Rashidabanu Abubaker Mitha Vs ITO (ITAT Nagpur)
The appeal relates to assessment year 2008–09 against the order of the CIT(A)-1, Nagpur, arising from proceedings under section 143(3) of the Income Tax Act, 1961. The primary issue before the tribunal was the refusal by the CIT(A) to condone a delay of three days in filing the appeal. The CIT(A) had rejected the condonation request based on reasons recorded in the order.
Upon hearing both parties and examining the record, the tribunal observed that the delay was minimal and attributed by the assessee to communication gaps. The tribunal re...
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